Annexes to COM(2023)79 - Delegated acts of the Commission under Article 284 of the Union Customs Code - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2023)79 - Delegated acts of the Commission under Article 284 of the Union Customs Code. |
|---|---|
| document | COM(2023)79  |
| date | February 17, 2023 |
The present report explains how the Commission has exercised the power to adopt delegated acts pursuant to Article 284 of the UCC from December 2017 to December 2022. It also expresses the Commission’s view that the power to adopt delegated acts conferred on it by the UCC should be extended for a further period of five years, in accordance with Article 284(2) of the UCC (tacit extension).
2.Exercise of delegated powers
From December 2017 to December 2022, the Commission exercised its power to adopt delegated acts pursuant to Article 284 of the UCC eight times. All delegated acts were aimed at amending and/or correcting the UCC Delegated Act and, in two instances, were also aimed at amending the UCC Transitional Delegated Act. In particular, they are as follows:
1. Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018, using Articles 2, 7, 24, 65, 88, 99, 142, 151, 156, 160, 212, 216, 231 and 253 of the UCC, amended and corrected Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code 8 .
This amendment covered several different issues identified following the entry into application of the UCC framework. The most salient modifications included a revised definition of "exporter"; an extension of the time limit for taking a decision on repayment or remission of customs duties; the introduction of some flexibilities in the customs formalities applicable in the case of transactions between a Special Fiscal Territory and its mainland within the same Member State and making it possible for EU residents to import cars rented outside the EU for short periods such as holidays without paying import duties.
The regulation was published on 30 July 2018 following a two-month scrutiny period by the Council and European Parliament and entered into force on 31 July 2018 in accordance with its Article 3, with the exception of Article 1(3) which allowed for the continued use of paper-based procedures for specific customs decisions. This entered into force on 2 October 2017, on the day of deployment of the UCC Customs Decision System.
2. Commission Delegated Regulation (EU) 2018/1118 9 of 7 June 2018, using Article 99 (c) of the UCC, amended Article 84 of the Delegated Regulation (EU) 2015/2446. It was published on 18 August 2018 following a two-month scrutiny period by the Council and European Parliament and entered into force on 2 September 2018 (Article 2). The purpose of the amendment was to provide some flexibility regarding the conditions for obtaining a comprehensive guarantee with a reduced amount, or a guarantee waiver.
3.Commission Delegated Regulation (EU) 2019/841 of 14 March 2019, using Article 212 of the UCC, corrected only certain language versions of Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code 10 , that contained some linguistic mistakes in several articles and in Annex 22-01. It was published on 24 May 2019 and following a two-month scrutiny period by the Council and European Parliament entered into force on 13 June 2019 (Article 2).
4. Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments 11 was published on 5 July 2019 following the two-month scrutiny period by the Council and European Parliament and entered into force on 13 June 2019 (Article 2). Using Article 160 and Article 7 of the UCC, it amended certain provisions of the Delegated Regulation (EU) 2015/2446 to adjust it in accordance with the VAT rules for E-commerce adopted in December 2017 12 . The changes included, as of the date of application of the new VAT rules, i.e. 1 July 2021, the removal of the release for free circulation by any other act of consignments with a value not exceeding EUR 22 and introduced a specific (reduced) dataset in Annex B for the declaration for release for free circulation of low value, duty free consignments.
5.Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code 13 . It was published on 26 June 2020 following a two-month scrutiny period by the Council and European Parliament and entered into force on 15 March 2020 as regards Article 1(13)(b) and Article 1(16)(b)(i) and on 16 July 2020 for all other provisions (Article 4). The retroactive entry into force of the provisions allowing the declaration by any other act of organs, human or animal tissue or human blood for transplantations was necessary due to the disruptions arising at the EU’s external borders following the lockdowns due to the COVID 19 pandemic. Using Articles 7, 10, 24, 88, 131, 156, 160, 168, 175, 183, 212, 216, 253 and 265 of the UCC this Regulation amended a number of provisions of the UCC Delegated Act and using Article 279 of the UCC, of the UCC Transitional Delegated Act. The changes introduced new rules related to the waivers and time limits to lodge an entry summary declaration (ENS) and transitional provisions until the releases of the Import Control System 2 (ICS2) are deployed. In addition, the Regulation introduced a new definition for the intrinsic value as well as some transitional provisions for postal operators and Member States to enable the smooth implementation of the VAT e-commerce rules, and created a new EU form 302 for the movement of goods in the context of military operations.
6.Commission Delegated Regulation (EU) 2020/2191 of 20 November 2020, using point b of Article 131 and point a of Article 265 of the UCC, amended Delegated Regulation (EU) 2015/2446 as regards the time-limits for lodging entry summary declarations and pre-departure declarations in case of transport by sea from and to the United Kingdom of Great Britain and Northern Ireland, the Channel Islands and the Isle of Man 14 . It was published on 23 December 2020 after early non objection by the Council on 21 December 2020 and European Parliament on 15 December 2020 and entered into force on 24 December 2020. It applies from 1 January 2021 (Article 2).
7. Commission Delegated Regulation (EU) 2021/234 of 7 December 2020, using Article 7 of the UCC, amended Delegated Regulation (EU) 2015/2446 as regards common data requirements, and using Article 279 of the UCC amended Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms 15 . Following a two-month scrutiny period by the Council and European Parliament, it was published on 23 February 2021 and entered into force on 15 March 2021 (Article 3).
8. Commission Delegated Regulation (EU) 2021/1934 of 30 July 2021, using Articles 63 and 65 of the UCC, amended Delegated Regulation (EU) 2015/2446 as regards certain provisions relating to the non-preferential origin of goods 16 . The Regulation was published on 10 November 2021, following a two-month scrutiny period by the Council and European Parliament, and entered into force on 30 November 2021, while Points (5), (6) and (7) of Article 1 apply from 1 January 2022 (Article 2), in accordance with the date of entry into force of the 2022 version of the Harmonised System.
In addition, during the reporting period, two of the above-mentioned regulations introduced amendments to the UCC Transitional Delegated Act, on the basis of Article 279 UCC. These adjustments were needed as certain UCC electronic systems are not yet operational, and therefore, in the respective areas, the transitional rules continue to apply.
1. Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code 17 .
2. Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms 18 .
When preparing and amending the delegated acts, the Commission consulted all relevant stakeholders, in particular, Member States' experts and economic operators from the trade, logistics and business sectors. Experts from the Member States and the business community discussed and supported the provisions included in the delegated acts.
Throughout the procedural and decision-making process, the Commission ensured the timely and appropriate transmission of relevant documents to the European Parliament and to the Council. The European Parliament and the Council did not object to the adoption of any of those acts.
In order to ensure that the EU customs legislation is constantly adapted to the technical requirements and technological progress of customs activity, the Commission is of the view that the power to adopt delegated acts conferred on it by the UCC should be extended for a further period of five years, in accordance with Article 284(2) of the UCC (tacit extension).
3.Conclusion
With this Report the Commission complies with its obligation to report to the European Parliament and to the Council on its use of delegated powers under Article 284(2) of the UCC.
The Commission has exercised the delegated powers conferred on it by the UCC actively and appropriately over the past five years. At the same time, the Commission considers that this delegation of power to adopt delegated acts should be extended for a further five years, according to Article 284(2) of the UCC (tacit extension). This will enable the Commission to continue to supplement the customs rules in the light of political, technical and technological progress and of changes in trading patterns, all of which have an impact on customs.
The Commission invites the European Parliament and the Council to take note of this report.
Annex
| UCC empowering provisions | UCC DA provisions adopted in accordance with the delegation of power from 2013 until November 2017 and reported in 2018 19 | UCC DA provisions adopted in accordance with the delegation of power from December 2017 until December 2022 |
| Article 2 | Articles 114, 134, 188 | Articles 114, 134 |
| Article 7 (means for exchange and storage of information and common data requirements) | Articles 2, 3, 4, 9, 19, 21, 38, 39, 40, 82, 85, 86, 87, 92, 93, 94, 95, 96, 116, 124, 124a, 125, 126, 126a, 127, 129a, 129b, 130, 131, 132, 133, 144, 154, 157, 160, 163, 164, 165, 175, 178, 181, 184, 185, 190, 196, 238, 241, 246, 247, 249 | Articles 2, 7a, 40, 82, 124a, 126a, 127, 128d, 131, 133, 143a, 144, 163 |
| Article 10 | Articles 5, 6, 7 | Article 6 |
| Article 20 | Article 210 | |
| Article 24 (Decisions relating to the applications of customs legislation) | Articles 5, 8, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 22, 26, 27, 28, 29, 30, 82, 92, 97, 121, 123, 156, 162, 171, 172, 173, 186, 192, 194, 205 | Articles 5, 10, 13, 17, 82, 97, 197a |
| Article 31 (Revocation and amendment of favourable decisions) | Delegation not used in the reporting period, as there has not been a business case yet. The provision concerns: 1) cases where a favourable decision addressed to several persons may be revoked both in respect of the person who fails to fulfil an obligation imposed under that decision and also in respect of the other persons involved; 2) exceptional cases in which the customs authorities may defer the date on which revocation or amendment takes effect. | |
| Article 36 (Management of decisions relating to binding information) | In the reporting period, the Commission services have taken the initial steps to exercise the delegated powers under Article 36(b) by publishing for feedback a draft Delegated Regulation introducing the rules concerning decisions on Binding Valuation Information (BVI) 20 . Adoption of this Delegated Regulation is foreseen for the first semester of 2023.The provision concerns: 1) the specific cases referred to in Article 34(7) point (b) and Article 34(8), where Binding Tariff Information (BTI) and Binding Origin Information (BOI) decisions are to be revoked; 2) the cases referred to in Article 35, where decisions relating to binding information are taken concerning other factors on the basis of which import or export duty and other measures in respect of trade in goods are applied. | |
| Article 40 | Articles 23, 24, 25 | |
| Article 62 | Articles 31, 32, 33, 34, 35, 36 | Articles 31, 33, 34, 35 |
| Article 65 (Preferential origin) | Articles 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70 | Articles 37, 53, 55 |
| Article 75 | Article 71 | |
| Article 88 (Customs debt) | Articles 72, 73, 74, 75, 76, 77, 78, 79, 80, 168 | Articles 76, [168] 21 |
| Article 99 | Articles 81, 82, 83, 84, 85, 86 | Articles 82, 83, 84, |
| Article 106 | Articles 88, 92 | |
| Article 115 | Articles 89, 90, 91 | |
| Article 122 | Articles 98, 99, 100, 101, 102 | |
| Article 126 | Article 103 | |
| Article 131(Entry summary declaration) | Articles 104, 105, 106, 107, 108, 109, 110, 111, 112, 113 | Articles 104, 105, 106, 112, 113, 113a |
| Article 142 (designated places for the presentation of the goods brought into the EU customs territory) | Article 115 | Article 115 |
| Article 151 (conditions and authorisation for temporary storage) | Articles 115, 116, 117, 118 | Article 115 |
| Article 156 (Customs status of goods) | Articles 119, 120, 121, 122, 122a,128, 129, 129c, 129d, 182 | Articles 124a, 128a, 128d, |
| Article 160 (Placing goods under a customs procedure) | Articles 135, 136, 137, 138, 139, 140, 141, 142, 143 | Articles 136, 138, 139, 140, 141, 142 |
| Article 164 | Article 155 | |
| Article 168 (simplified declarations) | Articles 145, 146, 147, 183 | Articles 146, 147 |
| Article 175 | Articles 148, 248 | Article 248 |
| Article 180 | Article 149 | |
| Article 183 (EIDR) | Article 150 | Article 150 |
| Article 186 | Articles 151, 152 | |
| Article 196 | Article 153 | |
| Article 206 | Articles 158, 159 | |
| Article 212 (General provisions on special procedures) | Articles 161, 163, 165, 166, 167, 170, 175, 176, 177, 178, 201, 202, 203, 204, 206, 207, 218, 239, 240, 242, 243 | Articles 163,166, 167, 177, 177a, 207, 218 |
| Article 216 | Articles 174, 217, 218, 237 | Article 218, 237 |
| Article 221 | Articles 179, 180 | |
| Article 224 | Article 169 | |
| Article 231 | Articles 187, 189 | Article 189 |
| Article 235 (Union transit) | Articles 191, 193, 195, 197, 198, 199, 200 | Article 193, 195, 197 |
| Article 253 (Specific use) | Articles 206, 208, 209, 210, 211, 212, 213, 214, 215, 216, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236 | Articles 212, 215, 220, 223, 224, 227, 228, 229, 230, 231, 232, 233, 234, 235, 235a, 236 |
| Article 265 | Articles 244, 245 | Articles 244, 245 |
(1)
OJ L 269, 10.10.2013, p. 1–101
(2)
It concerns the delegated acts referred to in Articles 2, 7, 10, 20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216, 221, 224, 231, 235, 253, 265, 279 of the UCC.
(3)
COM(2018) 39 final
(4)
OJ L 343, 29.12.2015, p. 1-557
(5)
OJ L 69, 15.03.2016, p. 1-313
(6)
OJ L 111, 27.4.2016, p.1-2
(7)
OJ L121, 11.5.2016, p. 1-10
(8)
OJ L 192, 30.7.2018, p. 1–28
(9)
OJ L 204, 13.8.2018, p. 11–12
(10)
OJ L 138, 24.5.2019, p. 76–78
(11)
OJ L 181, 5.7.2019, p. 2–12
(12)
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods: OJ L 348, 29.12.2017, p. 7–22; Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax: OJ L 348, 29.12.2017, p. 1–6 and Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax: OJ L 348, 29.12.2017, p. 32–33
(13)
OJ L 203, 26.6.2020, p. 1–27
(14)
OJ L 434, 23.12.2020, p. 8–9
(15)
OJ L 63, 23.2.2021, p. 1–385
(16)
OJ L 396, 10.11.2021, p. 10–16
(17)
OJ L 203, 26.6.2020, p. 1–27
(18)
OJ L 63, 23.2.2021, p. 1–385
(19)
COM(2018) 39 final, 22.1.2018
(20)
Binding valuation information (BVI) decisions – inclusion in EU legislation and simplifications to customs formalities (europa.eu)
(21)
This Article has been eliminated in accordance with Article 1(24) of Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code; OJ L 203, 26.6.2020, p. 1–27